This achievement should come naturally while playing the game. However if you want to get this a soon as possible, you can get this on the first level.
You have to wear a gas mask to be able to wipe it. You will be introduced to it in the first level. After you put it on, press
on controller or the "G" key on PC. This will wipe your mask.
Your mask does not have to be dirty for it to count. Simply keep wiping your mask until the achievement unlocks.